Areas of Appeal
There are two areas for appeals:

• valuation Matters
• non-Valuation Matters.

In respect of Non-Valuation matters, only the liable person may appeal.

Grounds for these appeals will be

• The incorrect liability for payment has been obtained
• The council tax amount has not been calculated correctly
• Council tax reduction scheme has not been calculated correctly
• Against the issue of a penalty

In the first instance all appeals must be addressed to Guildford Borough Council, using the contact details at the bottom of this page.

In respect of valuation matters, if you are the liable resident, or a person with a superior interest in the property (normally the owner), and you disagree with your council tax banding, then you should contact the Valuation Office Agency (VOA) using the following details:

Guildford Valuation Office
West Block
Westbrook Mills
Borough Road
Godalming
Surrey
GU7 2SG

Tel: 01483 702900
Email: readinggroup.vo@voa.gsi.gov.uk

If the VOA is unable to resolve your query immediately they may review your band.

Check your Council Tax band (this page opens in a new window) on the Valuation Office website.

Tribunals
In regards to non-valuation matters, in the event that agreement cannot be reached, the appeal will be referred to the Valuation Tribunal, which is an independent body.

For valuation matters, there are limited circumstances where you may submit what is known as a valid 'proposal' to alter your council tax banding.  A proposal gives you the opportunity to appeal the outcome of a VOA review on your banding to an independent Valuation Tribunal.

Please visit the Valuation Office website for a full list of circumstances in which you can make a valid proposal (this page opens in a new window).

Council Tax
Revenue and Payments Services
Millmead House
Millmead
Guildford
Surrey
GU2 4BB

Tel: 01483 444864
Email: ctax@guildford.gov.uk